The IAAO
(International
Association of
Assessing Officers)
awards offices that utilize best appraisal and
assessment practices with a Certificate of
Excellence.
Our office received this distinction in 2012,
and we continue to serve property owners in
Nashville and Davidson County with a high level of
excellence.

Last date the State
Board of Equalization can accept a late
appeal from the previous tax year delayed
for reasonable cause. (TCA
67-5-1412)

Deadline to appeal to
State Board of Equalization regarding
liability for rollback taxes for immediate
preceding year. (TCA
67-5-1008)

APRIL 1

Deadline for Trustee to deliver delinquent
list showing all unpaid land taxes to
delinquent tax attorney. May occur between
February 1 and April 1. ( TCA 67-5-2404)

Deadline for delinquent tax attorney to file
suit to collect unpaid taxes. May occur
between February 1 and April 1. (TCA
67-5-2405)

Deadline for municipalities to certify
delinquent taxes for the second preceding
year to the county Trustee if they use the
county Trustee or the delinquent tax
attorney to collect delinquent real property
taxes. (TCA
67-5-2005)

Deadline for owners of certain low cost
housing for elderly to supply information to
the Assessor regarding the percentage of low
income residents as of January 1. (TCA
67-5-207)

MAY 20

Deadline for Assessor
to complete assessments and mail assessment
change notices. (
TCA 67-5-508) Note - If a
municipality has collection dates different
from the county, assessments for the city
must be completed not less that forty (40)
days prior to the beginning tax due date of
the municipality. (TCA
67-5-504)

Deadline for Assessor
to communicate via public notice an
announcement regarding public inspection
of assessment records and the right to appeal to the
County Board of Equalization. (TCA
67-5-508)

Assessor furnishes schedule of assessed
value for each mobile home to mobile home
park owners. (TCA
67-5-802)

JULY

Tax rates generally
set by counties.

Division of State
Assessed Properties finalizes utility
assessments and prepares for Comptroller
hearings.

Trustee presents
report to the county legislative body at
July meeting of all delinquent taxpayers and
double assessments in the county. (TCA
67-5-1903)

AUGUST 1

General deadline for appeals to State Board
of Equalization, or within forty-five (45)
days of the date that the notice of County
Board action was sent. (TCA
67-5-1412)

AUGUST
(first Monday)

Deadline for Division
of State Assessed Properties to complete all
utility assessments and send notice of
assessment to each centrally assessed
company. (TCA
67-5-1327) Exceptions to these
assessments must be filed within ten (10)
days. Hearings will be held during August
for any exceptions filed.

AUGUST
(second Monday)

Annual meeting of State Board of
Equalization (other meetings as called
throughout the year). (
TCA 67-1-301)

Last day for new
construction to be completed in order to
prorate assessment for current tax year. (TCA
67-5-603)

Last day for moved,
destroyed or damaged improvements to be
repaired or replaced in order to preclude
proration of assessment for current tax
year. (TCA
67-5-603)

Deadline to initiate
back assessment or reassessment (for 1 year
generally, 3 years if there is failure to
file, fraud or collusion). (TCA
67-1-1005)

SEPTEMBER
(first Monday)

Deadline for Comptroller to file with State
Board of Equalization assessments for
centrally assessed utilities and companies.
Notice shall also be sent to any person or
entity filing an exception to the
assessment. (TCA
67-5-1327)

Deadline for Trustee's final accounting and
settlement for the year ended June 30. (TCA
67-5-1902)

OCTOBER
(first Monday)

Current year's
property taxes become due and payable (some
municipalities may differ). (TCA
67-5-1902)